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Accounting - Advanced

An academically challenging programme, this course is designed to meet the needs of accounting graduates who wish to pursue a career as a chartered accountant.

Accredited by Chartered Accountants Ireland (CAI), it is currently the only such recognised programme in Northern Ireland that offers accounting graduates the opportunity to gain both a Masters qualification and full CAP2 exemptions from CAI.

This course will help you progress quickly through your professional training, advancing you to senior management positions either within professional practice or industry. As a result of the considerable exemptions from CAI examinations and support from local employers, employment prospects are excellent with typically close to 100% of students securing training contracts with Chartered Accountancy firms.

You will not only gain a postgraduate qualification but also full CAP2 exemptions meaning upon graduation you only have to complete the final FAE examinations in order to qualify as a Chartered Accountant with CAI.

Entry requirements

Entry Requirements

Entrants will normally possess a good second class Honours degree (currently 2.1) in an accounting discipline and must also be exempt from all CAP 1 subjects of Chartered Accountants Ireland.

Students who have successfully completed the Graduate Diploma in Accounting (currently with commendation) and gained full CAP 1 exemptions are also invited to apply. English language competence: minimum IELTS score of 6.0 or equivalent.

Prior to admission to this course, students must provide the University with a certificate of exemption from Chartered Accountants Ireland. Exemption Application Forms are available at www.charteredaccountants.ie and the deadline for applications is 31 July.

English Language Requirements

English language requirements for international applicants
The minimum requirement for this course is Academic IELTS 6.0 with no band score less than 5.5. Trinity ISE: Pass at level III also meets this requirement for Tier 4 visa purposes.

Ulster recognises a number of other English language tests and comparable IELTS equivalent scores.

Exemptions and transferability

This programme grants successful graduates exemptions from all CAP 2 level subjects of Chartered Accountants Ireland and permits students to progress directly to the final admitting examinations (FAE) of Chartered Accountants Ireland.

Duration

Attendance

Over the course of one academic year, lectures and seminars are scheduled during the University working day, and typically spread over three/four days per week during each semester. Typically 15-18 contact hours per week with the remainder of the time allocated to independent study.

Careers or further progression

Career opportunities for Chartered Accountants have never been better. Currently, two thirds of CAI members are working in industry, business or finance. Many leading companies in Ireland have a Chartered Accountant as their Financial Director or Chief Executive. A third of members are currently working in practice. International recognition brings global mobility for members with over 3,500 members working outside Ireland.

Further enquiries

Contact
Admissions
T: +44 (0)28 9036 8397
E: je.semple@ulster.ac.uk

Helen McGuffin
T: +44 (0)28 9036 8716
E: hm.mcguffin@ulster.ac.uk

Subjects taught

Year one

International Corporate Reporting
This module aims to equip students with the competence to prepare financial statements for individual companies in accordance with IFRS and relevant legislation. It provides students with the opportunity to evaluate key conceptual issues surrounding financial reporting and further develop their appreciation of financial accounting concepts and application of the theory and practice of financial reporting, in the construction and interpretation of financial statements.

Audit, Assurance and Professional Ethics
This module provides students with the opportunity to gain an in-depth understanding of audit and assurance services. It combines audit and assurance concepts with their application to professional practice. It also highlights the responsibilities and ethical dilemmas faced by auditors and assurance providers.

Strategic Financial Management
The module seeks to explain, illustrate and evaluate the principles of the finance, investment and dividend decisions and their practical application to a range of contemporary management concerns and challenges within large companies. Topics include financial strategy formulation, investment decisions, financing decisions and distribution decisions. A particular focus is dealing with risk in decision-making. Finally, underpinning each topic is the need to behave ethically in all business dealings.

Corporate and Business Taxation
This module provides students with the opportunity to gain an in-depth understanding of Corporation tax for limited companies and groups of companies including multi-national groups. It also provides students with the opportunity to evaluate key ethical issues surrounding corporate and business taxation.

International Group Reporting
This module aims to equip students with the competence to prepare financial statements for groups in accordance with IFRS and relevant legislation. It provides students with the opportunity to evaluate key conceptual issues surrounding financial reporting and further develop their appreciation of financial accounting concepts and application of the theory and practice of financial reporting, in the construction and interpretation of financial statements.

Personal Tax Planning
This module provides students with the opportunity to analyse and evaluate personal taxes including income tax, capital gains tax, inheritance tax and stamp duty. The principles of personal taxation are then applied to non-corporate businesses. The module also considers overseas aspects of personal tax and the interaction of taxes.

Strategic Management Accounting
The module will develop students' appreciation of strategic management accounting in the context of organisational strategy, business planning and development. Through extensive use of case studies and academic journal articles, the module will enable students to critically appraise advanced practices and theories of the discipline.

Research Methods
The research methods module will provide students with an understanding of the research process when conducting research in the broad area of accounting. This will involve consideration of the development of appropriate research questions, undertaking a literature review, identification and justification of an appropriate research methodology, data collection and analysis, reporting findings in an effective manner, drawing appropriate conclusions and identifying the limitations of the research process.

Cybercrime
This module is optional
In today's increasingly networked digital age, a knowledge of cybercrime and its impact on the operations of businesses is important. This module provides insights from both a theoretical perspective including the professional and ethical issues relating to cybercrime and a technical perspective such as legislating for cybercrime and the importance of creating cyber risk management systems.

Dissertation
This module is optional
The dissertation will enable students to gain a deep understanding of a research area within the broad area of accounting. The dissertation also provides students with an in-depth understanding of the process of conducting research, including the range of research methodologies available. Moreover, the dissertation aims to build upon and enhance the research skills acquired by the student on the research methods module, thereby developing and enhancing the student as an independent learner.

Application date

Application is through the University's online application system.

Enrolment and start dates

Year of entry: 2020/21

Postgraduate Information Session 20 February 2020
Register at: ulster.ac.uk/pg-information-events

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